THE TAX COMPETITION BETWEEN THEORY AND PRACTICE. EFFORTS AND EFFECTS AT THE LEVEL OF THE EUROPEAN UNION

Nicoleta-Claudia Moldovan
Additional contact information
Nicoleta-Claudia Moldovan: West University of Timisoara

Theoretical and Applied Economics, 2009, vol. 12(541)(supplement), issue 12(541)(supplement), 77-83

Abstract: Issues related to effects caused by tax competition on EU Member States' economies have been and have continued to remain a current issue. In order to ensure proper functioning of the Single Market, the Member States have undertaken measures to eliminate tax competition in the field of indirect taxes and consumption. However, there still remain many steps to go in the direction of harmonizing the direct taxes, the remedies being unable to target only the EU Member States, in the context of the reality of the internationalization of capital flows.

Keywords: tax competition; economic integration; budgetary revenues; capital mobility; labor mobility. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.ectap.ro/documente/suplimente/Finantele ... a_Finante_en2010.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:77-83

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().